Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

	The Dow Chemical Company and Subsidiaries	Schedule II
	Valuation and Qualifying Accounts
In millions	For the Years Ended December 31

COLUMN A	COLUMN B		COLUMN C - Additions					COLUMN D			COLUMN E
Description	Balance at Beginning of Year		Charged to Costs and Expenses		Charged to Other Accounts			Deductions from Reserves			Balance at End of Year
2013
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	121	$	65	$	—		$	38	(2)	$	148
Other investments and noncurrent receivables	$	467	$	39	$	—		$	52		$	454
Deferred tax assets	$	1,399	$	214	$	—		$	501		$	1,112
2012
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	121	$	81	$	11	(1)	$	92	(2)	$	121
Other investments and noncurrent receivables	$	458	$	25	$	—		$	16		$	467
Deferred tax assets	$	1,152	$	335	$	—		$	88		$	1,399
2011
RESERVES DEDUCTED FROM ASSETS TO WHICH THEY APPLY:
For doubtful receivables	$	128	$	16	$	2	(1)	$	25	(2)	$	121
Other investments and noncurrent receivables	$	518	$	88	$	—		$	148		$	458
Deferred tax assets	$	682	$	477	$	—		$	7		$	1,152

(1) Additions to reserves for doubtful receivables charged to other accounts were classified as "Accounts and notes receivable - Other" in the consolidated balance sheets. These reserves relate to the Company's sale of trade accounts receivable. Anticipated credit losses in the portfolio of receivables sold are used to fair value the Company's interests held in trade accounts receivable conduits. See Notes 11 and 15 to the Consolidated Financial Statements for further information.

(2)		2013		2012		2011
	Deductions represent:
	Notes and accounts receivable written off	$	28	$	62	$	18
	Reclassification of reserve for cash discounts and returns to accounts receivable	—		21		—
	Credits to profit and loss	7		1		3
	Sale of trade accounts receivable (see Note 15 to the Consolidated Financial Statements)	1		3		—
	Miscellaneous other	2		5		4
		$	38	$	92	$	25